정부결산에서 정책결산에 대한 미국, 영국, 한국의 비교연구
A Comparative Study of Policies in Government Accounting of the US, the UK and South Korea
0
조회
0
다운로드
2
인용
0
참고문헌
키워드
초록
(Purpose) Governmental fiscal reporting aims to provide accounting reporting and policy reporting. Out of the two reporting, scholars and governmental managers have focused on accounting reporting, not policy reporting. Few prior studies have analyzed the policy reporting in governmental fiscal reporting. This article attempts to overcome this limitation and expand the discussion of policy reporting in governmental accounting. (Design/methodology/approach) We explore literature and financial reports and compare how the policy aspect is reported in governmental financial accounting in three countries, drawing policy implications. The article studies both national reporting and departmental reporting (Health or Welfare Department). (Findings) The US and the UK governments provide various policy reporting information in the governmental fiscal reporting, but the way the information was provided was different between the two countries. For the policy reporting, the US mainly uses financial statements, while the UK primarily uses performance reporting. However, the policy reporting information that Korea provides in governmental fiscal reporting is minimal. (Research implications or Originality) This article may provide implications for future discussions on policy reporting in governmental financial accounting reporting. The policy reporting needs to be highlighted in the governmental financial accounting reporting to secure the government's fiscal performance and accountability. For example, the Korean government is required to present detailed policy information in the financial accounting reporting to the public, either by using financial statements or performance reporting.
Abstract
(Purpose) Governmental fiscal reporting aims to provide accounting reporting and policy reporting. Out of the two reporting, scholars and governmental managers have focused on accounting reporting, not policy reporting. Few prior studies have analyzed the policy reporting in governmental fiscal reporting. This article attempts to overcome this limitation and expand the discussion of policy reporting in governmental accounting. (Design/methodology/approach) We explore literature and financial reports and compare how the policy aspect is reported in governmental financial accounting in three countries, drawing policy implications. The article studies both national reporting and departmental reporting (Health or Welfare Department). (Findings) The US and the UK governments provide various policy reporting information in the governmental fiscal reporting, but the way the information was provided was different between the two countries. For the policy reporting, the US mainly uses financial statements, while the UK primarily uses performance reporting. However, the policy reporting information that Korea provides in governmental fiscal reporting is minimal. (Research implications or Originality) This article may provide implications for future discussions on policy reporting in governmental financial accounting reporting. The policy reporting needs to be highlighted in the governmental financial accounting reporting to secure the government's fiscal performance and accountability. For example, the Korean government is required to present detailed policy information in the financial accounting reporting to the public, either by using financial statements or performance reporting.
참고문헌 (18)
- 최연식, "정보이용자 관점에서의 국가 재무보고 사례 분석 - 한국과 미국의 국가결산보고서 비교분석을 중심으로", 회계저널, 24(2), pp.347~390 (2015), 한국회계학회
- Coe, C. K., "Usefully engaging local budget analysts during budget executi on", State and Local Government Review, 35(1), pp.48~56 (2003)
- FY 2020 Agency Financial Re port. (미국 보건부 결산서), "Department of Health and Human Services", ~ (2020)
- Department of Health and Social Care Annual Report and Accounts 2018-19. (영국 보건부 결산서), "Department of Health and Social Care", ~ (2019)
- Financial Report of United States Governme nt. (미국 국가결산서), "Department of the Treasury", ~ (2020)
- FY 2019 Financial Report of Republic of Korea. (대한민국 결산서), "Government of Republic of Korea", ~ (2020)
- FY 2019 Agency Financial Report, "Government of Republic of Korea", Mi nistry of Health and Welfare, ~ (2020)
- A separate Performance Report of FY 2019 Agency Financial Report, "Government of Republic of Korea", Ministry of Health and Welfare, ~ (2020)
- Herald, D., "The accounting, budgeting and fiscal impact of COVID-19 on the United Kingdom", Journal of Pubic Budgeting, Accountin g & Financial management, 32(5), pp.785~795 (2020)
- HM Treasury, "Whole of Governments Accounts. (영국 국가결산서)", ~ (2020)
- HM Treasury (Chancellor of the Exchequer), "Spending Review 2020", ~ (2020)
- Final Report on the State of the Government Settle ment System in Korea and the Comparative Study of the National Settlem ent System in Major Countries, "Huh, Woong", Ministry o f Economy and Finance, ~ (2015)
- IMF, "Manual on Fiscal Transparency", International Mon etary Fund, ~ (2007)
- A Study on the Improvement of Financial Reports through Financial Settlement Analysis in Major Countries, Korean Accounting Association, "Jeong, Dojin", Ministry of Econo my and Finance, ~ (2014)
- Lee Jr, R. D., "Public Budgeting Systems" (2020), Jones & Bartlett Learning
- OECD, "OECD Budget Transparency Toolkit: Practical Steps for Supportin g Openness, Intergrity, and Accountability in Public Financial Management" (2017), OECD Publishing
- Yoon Young Jin, "Public Budget and Financial Management 2.0." (2018), Daemyung Munhwsa
- 유승원, "OECD 주요 선진국의 중앙정부 재정정보시스템 현황 분석과 시사점", 한국비교정부학보, 22(3), pp.21~42 (2018), 한국비교정부학회[DOI]